{"iri":"http://fasb.org/us-gaap/2026#GainLossHedgedFirmCommitmentNotQualifyingAsFairValueHedgeStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration","label":"Gain (Loss), Hedged Firm Commitment Not Qualifying as Fair Value Hedge, Statement of Income or Comprehensive Income [Extensible Enumeration]","definition":"Indicates line item in statement of income or comprehensive income that includes gain (loss) recognized in earnings when hedged firm commitment no longer qualifies as fair value hedge.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#GainLossHedgedFirmCommitmentNotQualifyingAsFairValueHedgeStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration"}